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I need the answer for the spaces where there is a red x and how you got it

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Entries for Bad Debt Expense Under the Direct Write-Off and Allowance Methods Seaforth International wrote off the following accounts receivable as uncollectible for the year ending December 31, 2014: Customer Amount Kim Abel S 21,550 Lee Drake 33,925 Jenny Green 27,565 Mike Lamb 19,460 Total $102,500 The company prepared the following aging schedule for its accounts receivable on December 31, 2014: Receivables Balance on December 31 Aging Class (Number of Days Past Due) Estimated Percent of Uncollectible Accounts 0-30 days 31-60 days 61-90 days 91-120 days More than 120 days Total receivables $ 715,000 310.000 102.000 76.000 97.0 $1,300,000 1% 2 15 30 60 Journalize the write-offs for 2014 under the direct write-off method. If an amount box does not require an entry, leave it blank. Journalize the write-offs and the year-end adjusting entry for 2014 under the allowance method, assuming that the allowance account had a beginning balance of $95,000 on January 1, 2014, and the company uses the analysis of receivables method. For a compound transaction, if an amount box does not require an entry, leave it blank. How much higher (lower) would Seaforth International's 2014 net income have been under the allowance method than under the direct write-off method